Tax Management and Strategy (4 Credits)

Learning Outcomes:

Explain Leasing; Built Operate and Transfer – BOT; Non-Profit and Foundation Taxation; Taxation of Merger, Acquisition, Consolidation, Expansion and Liquidation of Business; Explain Taxation of Banking Insurance; Venture Capital; Mining Company; Taxation on Currency Transactions, SWAP; Forward Sales; Cross Currency Interest Rate Swap and Tax Incentives; Explain Special Relationship; Transfer Pricing; Tax Avoidance; Advanced Pricing Agreement and Mutual Agreement Procedures; Explain Concept of Tax Planning, Concept and Method of Transfer Pricing; Prepare Fiscal Reconciliation for Tax Planning; Deferred Tax Asset and Deferred Tax Liability; Identify Strategies could be used both in Domestic and International Tax Planning.

Topics:

1. Leasing Taxation
2. Built Operate and Transfer – BOT Taxation
3. Non Profit and Foundation Taxation
4. Taxation of Merger, Acquisition, Consolidation, Expansion and Liquidation of Business
5. Banking Industry Taxation & Insurance Industry Taxation
6. Venture Capital Taxation & Mining Company Taxation
7. Taxation on Currency Transactions, SWAP, Forward Sales, Cross Currency Interest Rate Swap Taxation
8. Tax Incentives
9. Special Relationship, Transfer Pricing, Tax Avoidance, Advanced Pricing Agreement and Mutual Agreement Procedures
10. Depreciation and Revaluation
11. Leasing Tax Planning and Transfer Pricing
12. Fiscal Financial Statement
13. Deferred Tax Asset and Deferred Tax Liability
14. Tax Audit and Tax Investigation
15. Domestic Tax Planning
16. International Tax Planning